2019 (10) TMI 484

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Department is directed against the order dated 01.12.2017 of ld. CIT(A), Jaipur for the assessment year 2010-11. As per the ground of appeal, the tax effect calculated by the AO in respect of the relief granted by the ld. CIT (Appeals) which has been challenged in the present appeal is less than Rs. 50,00,000/-. 2. We have heard the ld. D/R as well as ld. AR. At the outset, we note that the t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....igh Courts and SLPs/appeals before Supreme Court for reducing litigation. Appeals/SLPs in  Income-tax Matters Monetary Limit (Rs.) (previous limit) Monetary Limit (Rs.) (Revised Limit) Before Appellate Tribunal 20,00,000 50,00,000 Before High Court 50,00,000 1,00,00,000 Before Supreme Court 1,00,00,000 2,00,00,000 * The Assessing Officer shall calculate the tax effect separ....